著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL Canadian Institute of Chartered Accountants,The independent auditor's consideration of the work of internal auditors,,The Canadian Institute of Chartered Accountants,1989,An audit technique study,,0888001959,,https://cir.nii.ac.jp/crid/1130282270205963520